我国的会计制度以及税法规定的快速发展过程中暴露两者的差异呈现扩大趋势,这种差异使得两者在实际使用时会带来一定的负面影响等问题。本文分析了会计制度与税法制度存在的具体差异,并简述两者的差异引起的问题,提出协调会计制度以及税法规定的有效策略。 The differences between the accounting system in our country and the exposure in the rapid development process stipulated in the tax law are on the rise. These differences make the two issues have some negative effects in actual use. This article analyzes the specific differences between the accounting system and the tax law system, and briefly describes the problems caused by the differences between the two. It proposes that the coordination accounting system and the effective strategies stipulated in the tax law should be put forward.